On 17 December 2020, the Turkish Revenue Administration has issued Circular No. TF-2 / 2020-1 on its website, by which Turkey extends country-by-country (CbC) report filing deadline to 26 February 2021.

The extension of the period for sending the first CbC report for the 2019 accounting period and the special accounting period ending in January 2020 through the Revenue Administration Information Transfer System (BTRANS) is the subject of these Circulars.